5256.0 - Australian National Accounts: Non-Profit Institutions Satellite Account, 2012-13 Quality Declaration 
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 28/08/2015  Reissue
   Page tools: Print Print Page Print all pages in this productPrint All RSS Feed RSS Bookmark and Share Search this Product



This reissued publication incorporates the volunteering services component of the NPI satellite account which completes the account for the 2012-13 reference period. Estimates of volunteering services have been sourced from unpublished results from the ABS General Social Survey 2014. This reissued publication presents updates to tables 1-3, and 12 and the addition of tables 15-17 that include volunteering services data. Minor revisions to some estimates have been made to reflect the most current National Accounts (cat. no. 5204.0) estimates at the time of this publication release.

This publication presents the results of the 2012-13 survey of non-profit institutions (NPIs) in the context of the national accounts framework. Because of the conceptual and methodological improvements which are explained below this publication includes revised data for 2006-07 so that both years are directly comparable.


The main data source for the NPI satellite accounts is the annual Economic Activity Survey (EAS). Over 4,000 NPIs were surveyed in the 2012-13 EAS, almost double the number of NPIs that were included in the 2006-07 survey.

The identification of NPIs on the ABS Business Register of organisations was reviewed and improved. This review led to the removal of some organisations, which are not NPIs for the purpose of the NPI Satellite Account, from the EAS and NPI organisation counts for 2012-13.

The 2012-13 EAS also included new questions about inventories, assets and liabilities. Where possible these additional data are made available in this publication or in the accompanying electronic tables.


The 2006-07 NPI satellite account excluded certain data items from the NPI national accounts basis calculations of output, intermediate use and gross value added because of concerns about the nature of expenditure items reported. During the preparation of the 2012-13 satellite account these concerns were investigated and found to be largely unjustified, this has resulted in revisions to 2006-07 data. In this NPI satellite account the NPI national accounts basis calculations are fully aligned with the Australian System of National Accounts (ASNA) for both 2006-07 and 2012-13.

The largest data item (in value terms) that was excluded from the national accounts basis calculations for the 2006-07 NPI satellite account was other operating expenses. The impact of including other operating expenses is to:

  • increase the level of intermediate use for both market and non-market NPIs
  • increase the level of output for non-market NPIs
  • decrease the level of gross value added for market NPIs
  • increase the level of non-market output of market producers.

The data items excluded from the 2006-07 calculations on a national accounts basis were included in the more detailed tables. That is, other operating expenses was included in the Use of income tables under the category 'Other expenses'. In this satellite account other operating expenses are included in the category 'Purchases of goods and services - Other purchases of services'.


The 2006-07 NPI satellite account was compiled according to the System of National Accounts, 1993 (SNA93). The ABS implemented the revised System of National Accounts, 2008 (2008 SNA) in the ASNA in November 2009. A major change in 2008 SNA, which affects NPIs, is the recognition of their expenditure on research and development (R&D) as own-account capital formation. The impact of this change is to increase the level of output and gross value added for NPIs. For further information about the treatment of R&D see paragraphs 9.35-9.40 in the Australian System of National Accounts: Concepts, Sources and Methods, 2013 (cat. no. 5216.0).


The method for compiling the value of non-market output of market producers has been refined. The new method has been used to compile both the 2006-07 and the 2012-13 estimates in this publication. In the 2006-07 NPI satellite account the method involved an aggregate calculation of non-market output at the International Classification of Non-Profit Organizations (ICNPO) Group level. The new method is calculated at the unit level. The impact is an increase in non-market output of market producers for 2006-07.


Membership fees for non-market NPIs were treated as income from service provision in the 2006-07 issue of this publication. The System of National Accounts recommends membership fees for non-market NPIs to be treated as transfers. This change in treatment has been applied to the 2012-13 estimates. To ensure consistency, the 2006-07 estimates in this publication have also been revised to reflect this change in treatment.

Membership fees for market NPIs are shown as income from service provision in both this publication and the 2006-07 publication.


The value of volunteering services was sourced from the ABS General Social Survey 2014 (cat. no. 4159.0) that included an expanded section on voluntary work, including the number of volunteers to non-profit institutions and the hours volunteered. The hours volunteered were assigned a wage rate taken from the ABS Employee Earnings and Hours survey to estimate the value of volunteering services. Appendix 6 provides more information on the data sources and compilation methods used to estimate the value of volunteering services.